4Chan,H. K. ,and D. Wu. 2011. Aggregate quasi rents and auditor independence: evidence from audit firm mergers in China [ J]. Con- temporary Accounting Research 28( 1 ) : 175-213. 被引量：1
5DeFond, M. L. , and J. Zhang. 2014. A review of archival auditing research [ J ]. Journal of Accounting and Economics 58:275-326. 被引量：1
6Chen,F. ,S. L. Peng,S. Xue,Z. F. Yang,and F. T. Ye. 2016. Do audit clients successfully engage in opinion shopping? Partner-level ev- idence [ J ]. Journal of Accounting Research 54 ( 1 ) :79-112.. 被引量：1
7Hilary, G. , and C. Lennox. 2005. The credibility of self-regulation : evidence from the accounting profession' s peer review program [ J l- Journal of Accounting and Economics 40:211-229. 被引量：1
8Hardiman, P. F. , Q. Squires, and R. Smith. 1987. Audit quality for governmental units-part I [ J ]. The CPA Journal 57 (9) :22-30. 被引量：1
